埃森哲公布2026财年第二季度业绩
Accenture Reports Second-Quarter Fiscal 2026 Results Accenture delivers record new bookings, revenues at the top of the company’sguided range, strong profitability and robust free cash flow;Company now expects full-year fiscal 2026 revenue growth to be 3% to 5% in local currency NEW YORK; March 19, 2026 — Accenture (NYSE: ACN) reported financial results for the second quarter offiscal 2026 ended February 28, 2026. All comparisons are to the second quarter of fiscal 2025, unless noted otherwise. Accenture Chair and CEO Julie Sweet “We delivered record second quarter bookings of $22.1 billion, including a record 41 clients with quarterlybookings greater than $100 million, with revenues at the top of our guided range, while continuing to takesignificant share in a competitive market. We’re accelerating our critical work with clients to scale advancedAI across their enterprise, and we're seeing strong AI-driven growth. Our new strategic acquisitions willfurther strengthen our capabilities and expand our scale to help clients create value and achieve AI-basedtransformation. With our deep client relationships, industry and process expertise, leading and emergingecosystem partnerships, and unmatched execution strength, we are uniquely positioned to help clientsreinvent and capture the significant opportunities ahead.” Second Quarter Fiscal 2026 Key Metrics •New bookings of $22.1 billion, an increase of 6% in U.S. dollars and 1% in local currency•Revenues of $18.0 billion, an increase of 8% in U.S. dollars and 4% in local currency•Operating margin of 13.8%, an expansion of 30 basis points•Diluted earnings per share of $2.93,a 4% increase•Free cash flow of $3.7 billion•Total cash returned to shareholders of $2.7 billion, reflecting $1.7 billion in repurchases or redemptions of6.8 million shares, and cash dividend payments of $1.0 billion, or $1.63 per share, a 10% increase Fiscal 2026 Business Outlook Highlights •Company now expects full-year revenue growth to be 3% to 5% in local currency. Excluding an estimated1% impact from its U.S. federal business, company now expects revenue growth to be 4% to 6% in localcurrency•Now expects full-year GAAP diluted earnings per share to be in the range of $13.25 to $13.50, a 9% to11% increase; now expects full-year adjusted1earnings per share to be in the range of $13.65 to $13.90,a 6% to 8% increase•Raises full-year free cash flow expectation to be in the range of $10.8 billion to $11.5 billion Q2 FY26 Financial Review New Bookings New bookings for the second quarter of fiscal 2026 were $22.11 billion, an increase of 6% in U.S. dollars and1% in local currency compared to the second quarter of fiscal 2025. •Consulting new bookings were $11.33 billion.•Managed Services new bookings were $10.78 billion. Revenues Revenues for the second quarter of fiscal 2026 were $18.04 billion, an increase of 8% in U.S. dollars and 4%in local currency. Revenues for the quarter reflect a foreign-exchange impact of positive 4.4%, compared withthe positive 3.5% impact previously assumed. Adjusting for the actual foreign exchange impact, thecompany’s guided range for quarterly revenues was approximately $17.5 billion to $18.15 billion. Accenture’ssecond quarter fiscal 2026 revenues were at the top of this adjusted range. Q2 FY26 Financial Review Operating Margin and Operating Income •Operating margin (operating income as a percentage of revenues) for the quarter was 13.8%,compared to operating margin of 13.5% for the second quarter of fiscal 2025.•Operating income for the quarter increased 11% to $2.49 billion compared with operating income of$2.24 billion in the second quarter of fiscal 2025. Gross margin (gross profit as a percentage of revenues) for the quarter was 30.3% compared to 29.9% in thesecond quarter of fiscal 2025. Selling, general and administrative (SG&A) expenses for the quarter were $2.97billion, or 16.4% of revenues, compared with $2.73 billion, or 16.4% of revenues, for the second quarter offiscal 2025. The company’s effective tax rate for the quarter was 24.3%, compared with 20.4% for the second quarter offiscal 2025. Net income for the quarter was $1.86 billion, compared with $1.82 billion for the second quarter of fiscal 2025. Earnings Per Share •Diluted EPS for the quarter were $2.93, a 4% increase from $2.82 for the second quarter of fiscal 2025. Days services outstanding, or DSOs, were 46 days at February 28, 2026, compared with 47 days atAugust 31, 2025 and 48 days at February 28, 2025. Accenture’s total cash balance at February 28, 2026 was $9.4 billion, compared with $11.5 billion at August 31,2025. Dividend •On February 13, 2026, a quarterly cash dividend of $1.63 per share was paid to shareholders of record atthe close of business on January 13, 2026.◦These cash dividend payments totaled $1.0 billion.•Accenture plc has declared another quarterly cash dividend of $1.63 per share for shareholders of recordat the close of business on April 9, 202
